Problem: $ 1.37\% \div 3\% $
Solution: Convert each percentage into a decimal dividing by $100$ $ 0.01365 \div 0.03 $ ${0}$ ${0}$ ${3}$ ${1}$ ${3}$ ${6}$ ${5}$ $\text{Shift the decimal 2 to the right.}$ ${1}$ $\text{How many times does }3\text{ go into }{1}\text{?}$ ${0}$ ${0}$ ${1}$ $-\vphantom{0}$ ${1}\div3={0}\text{ or }3\times{0} = {0}$ ${3}$ $\text{How many times does }3\text{ go into }{13}\text{?}$ ${4}$ ${1}$ ${2}$ ${1}$ $-\vphantom{0}$ ${13}\div3={4}\text{ or }3\times{4} = {12}$ ${6}$ $\text{How many times does }3\text{ go into }{16}\text{?}$ ${5}$ ${1}$ ${5}$ ${1}$ $-\vphantom{0}$ ${16}\div3={5}\text{ or }3\times{5} = {15}$ ${5}$ $\text{How many times does }3\text{ go into }{15}\text{?}$ ${5}$ ${1}$ ${5}$ ${0}$ $-\vphantom{0}$ ${15}\div3={5}\text{ or }3\times{5} = {15}$ $0.01365 \div 0.03 = 0.455$ Convert the decimal into a percentage by multiplying by $100$. $0.455 = 45.5\%$